税务管理专业 纳税筹划在企业管理中的应用—以茅台公司为例VIP专享

纳税筹划在企业管理中的应用——以茅台公司为例摘 要跟随着时代的变化，企业在高速发展的市场经济中的竞争只会越来越激烈，要想在市场中稳定发展，就必须想方设法地不断提高自身的综合竞争能力，跟上时代变化。纳税筹划就是以为企业节约成本，实现经济效益最大化为目的的一种经济活动。因此，做好纳税筹划的工作不管是在当代社会还是未来，都将会越来越重要。由于纳税筹划在我国发展时间并不长，因此我国在纳税筹划方面的专业人才仍比较缺乏，而且税收政策变化过快，导致企业纳税筹划意识薄弱、筹划成本过高等问题，严重影响了我国纳税筹划的进步和发展。为了更好的推动企业纳税筹划的进展，本文针对贵州茅台的纳税筹划事项展开讨论，首先从纳税筹划的含义、特征及其原则为出发点，对纳税筹划进行简单的介绍；其次，以贵州茅台股份有限公司 2016 年到 2018 年，三年所披露的财务信息为依据，对其进行的财务和经营方面的具体分析，设计出符合该公司经营状况的合理的纳税筹划方案。最后，本人提出企业在纳税筹划过程中应注意的问题的建议。关键词：纳税筹划；纳税方案；企业管理；案例分析The Application of Tax Planning in Enterprise ManagementI——Take Maotai Company as An ExampleAbstractWith the changes of the times, the competition of enterprises in the high-speed development market economy will only become more and more fierce. In order to develop stably in the market, we must try our best to improve our comprehensive competitiveness and keep up with the changes of the times. Tax planning that aiming to save costs for enterprises and maximize economic benefits is an economic activity. Therefore, doing a good job of tax planning in both the contemporary society and the future will be more and more important.Due to the fact that tax planning has not developed for a long time in China, there is still a lack of professionals in tax planning in China, and tax policy changes are too fast, resulting in weak tax planning awareness of enterprises and excessive planning costs, which has seriously affec...